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Winding Up Rules Rule 113
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The Companies (Winding Up) Rules, 2020

Rule 113 Affidavit

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
113. Affidavit.- For the purpose of his duties, in relation to the admission of proof of debts, where applicable, the Company Liquidator may take affidavits and the Company Liquidator may at his discretion dispense with this requirement and he may also permit the taking of an affidavit or undertaking in lieu of an oath.